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2022-12-31-accounts

Charity registration number NIC 105856

Company registration number NI639093 (Northern Ireland)

BCM INTERNATIONAL NI

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

BCM INTERNATIONAL NI

LEGAL AND ADMINISTRATIVE INFORMATION

Directors Mr G Connor Miss J Reid Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour Mr A Shanks (Appointed 28 March 2022) Secretary Mrs J Larmour Charity number NIC 105856 Company number NI639093 Principal address 41 Seymour Street Lisburn Co Antrim BT27 4SY Registered office 41 Seymour Street Lisburn Co Antrim BT27 4SY Independent examiner GMcG Lisburn Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Danske Bank Belfast Finance Centre PO Box 183 Donegall Square West Belfast BT1 6GE Solicitors W G Maginess & Son 68 Bow Street Lisburn Co. Antrim BT28 1AL

BCM INTERNATIONAL NI

CONTENTS

Page
Directors' report 1 - 4
Independent examiner's report 5 - 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 18

BCM INTERNATIONAL NI

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The directors present their annual report and financial statements for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The principle objectives of the charity are to advance and promote in Northern Ireland and elsewhere the Christian Faith in accordance with the statement of doctrine set out in the Second Schedule of the Company's Memorandum and Articles of Association and include;

The charity carries out residential events which enable it to teach the Word of God to children, young people and adults throughout the year. It provides opportunities for believers who ascribe to the values and principles of BCM International NI to volunteer with us. It provides training for its volunteers and for local bible believing churches who work with children and young people. It also provides residential facilities for local bible believing churches and other groups of believers in order that they may be taught the Word of God.

BCM International NI relies heavily on the commitment and support of its vast number of volunteers across Northern Ireland who faithfully pray, serve on camps, run and maintain Mullartown House and for the general running of the charity. The time given by volunteers, without which we simply could not achieve what we do, is to be celebrated. The Directors are very grateful to the hundreds of volunteers who have helped over the last year. We give thanks to God for each volunteer and their service.

The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The directors believe they have been successful in achieving the objectives of the charity throughout the year by the operation of the following core activities. Through these activities children, young people and adults were reached with the Gospel and Christians established in their faith.

Summer Camps

During July & August eight 6-day residential camps were hosted by Mullartown House, Annalong. There were 4 children’s camps, 1 pre-teen camp, 1 junior teens camp, 1 senior teens camp and 1 family week with a total of 567 campers attending and 223 volunteers. One of the children’s camps is targeted towards disadvantaged young people from the Belfast area, a number of whom are referred by Social Services.

We ran an additional 4-day residential summer camp at Kilbroney Residential Centre for teens; 14 campers and

10 volunteers were involved.

Each camp is run by a Programme Director who with their team of leaders work hard to ensure that the young people have an enjoyable physical, mental and spiritual experience while at camp.

BCM INTERNATIONAL NI

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

BCM Residential Weekends

In 2022 Mullartown House hosted 2 weekend reunions for teens from the summer camps – Seniors and Juniors. There were also 2 City Kids’ residential weekends and 2 City Teens’ residential weekends, primarily attracting children and young people from inner city areas of Belfast. In addition, we had a Summer Camp Volunteer Training Weekend, a Couples’ Enrichment Retreat, and a Ladies’ weekend, all run by BCM NI at Mullartown House.

Supporting local churches

Residential weekends: Our property in Annalong hosts weekends for church-based groups and school and university Christian Unions, enabling us to serve the local Bible believing Church. In 2022, 27 different residential groups used our facilities, meaning we welcomed over 1,400 visitors to Mullartown House over the course of the year.

The BCM Centre in Lisburn hosts 4 parachurch groups for Bible studies and prayer meetings and has been able to continue to do this throughout 2022.

Bible Clubs

These clubs are held during term time and enable us to reach children and encourage them to pursue a deeper relationship with God.

Bible Clubs ran weekly during term-time in Stoneyford, Ballygowan and two locations in Lisburn, attracting 10-15 children each week.

We also ran shorter spells of Bible Clubs in various areas during term-time: 11 clubs in the Markets area, 11 clubs in Culcavey, 11 clubs in West Belfast, 8 clubs in Ballymacash, 8 clubs in Downpatrick.

Two discipleship groups for teenagers ran weekly at Mullartown House with an average attendance of 75 teens per week, a third group ran monthly in Lisburn. An additional bible study group for senior teens met weekly in the BCM Centre during term-time. A club for disadvantaged teens ran in the BCM Centre weekly during the first half of 2022.

Summer Outreach

Hello Life seeks to reach into the local communities through different forms of outreach including Bible Clubs, visitation, practical help and family fun days. There were 5 teams in July and August, each made up of an average of 12 volunteers; in Lurgan, Lisburn, Downpatrick, Belfast and Carryduff. Three of the teams were residential. We also partnered with Exodus, hosting one of their teams to carry out a week of outreach in Newry. For several of the volunteers this was the first time they had participated in this type of outreach.

During the Hello Life weeks 84 individual bible clubs took place, mostly as part of 3-day, 4-day or 5-day series in various housing estates, with attendance ranging from half a dozen to 50 children.

Other activities: A number of other activities were held throughout the year to reach children, young people and adults with the gospel and to encourage them in their faith. These included the missionaries and interns speaking at school assemblies, Scripture Union groups, and church meetings. We also ran a 4-week mentoring programme for some of our summer volunteers.

Training

Volunteers are at the core of BCM NI’s ministry and training sessions are offered to equip them in serving effectively with us. All of our volunteers receive Child Protection, Health and Safety and Data Protection training.

Camp volunteers attended a training weekend in April 2022, receiving relevant training on various aspects of camp ministry. Hello Life volunteers attended a training day in May 2022 looking at how to reach out most effectively into various communities.

BCM INTERNATIONAL NI

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Ministry Development

The residential intern programme at Mullartown House recommenced again in September 2021. Kate Maginnis, from Northern Ireland, contributed significantly to the work of BCM during her time as an intern, which ran until August 2022. Esteban Pineda, from the US, joined us in September 2022 as an intern for a year.

Adam Hanna completed his Bible College placement with us during 2022, and Hannah Moxen also completed a 4-week placement with BCM NI as part of her Bible College course.

Full time missionaries

Jason & Gemma Hill continue to manage the facility at Mullartown House and the annual programme. They also specifically direct the BCM programme of camps and weekends. Joanna Widman oversees the kitchen at Mullartown and Scott Widman oversees the wider Ministry Development. Nate Heater returned in June 2021 on a 2-year short-term worker visa. Nate is overseeing the development of Hello Life, and supporting existing ministries. In December 2021 we welcomed Miriam Griffith to the team, also for a 2-year term to serve in administration and maintenance, both at Mullartown and at the BCM Centre.

Judith Rogers continues in her role as CEO with the aim of the supporting the BCM International NI Board in their governance responsibilities, and the missionaries in their ministry.

Administrative Volunteers

Julie Larmour, along with Elizabeth Spence, Emma Nesbitt, and Avril McGrath, help to keep the administration up-to-date, especially during the summer months.

Property

Mullartown House and BCM Centre: Most of our activities are centred in these two properties. Both had ongoing maintenance carried out during 2022. At Mullartown flooring was replaced in a number of areas, painting carried out, and a new play park installed.

The garden at BCM Centre has been made usable. Planning permission is being sought to extend an existing outhouse, and for the ground floor toilet and kitchen in the main building to be renovated to make them wheelchair accessible.

Links with BCM International

We maintained links with the wider BCM International body through membership of the UK Anchor Trust and attendance at the European Conference in October. Scott and Joanna maintain close links with Castledaly in the Republic of Ireland and help with maintenance and cooking as required.

Financial review

The results for the period are as set out on pages 7 to 19. The charity returned net incoming resources of £143,804 (2021 - £331) of which there were unrestricted net incoming resources of £56,818 (2021 - net outgoing resources £6,039) and restricted net incoming resources of £86,986 (2021 - £6,370). At 31 December 2022, the level of unrestricted reserves held was £1,035,112 (2021 - £978,294).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

BCM INTERNATIONAL NI

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, governance and management

BCM International NI is a company limited by guarantee, the liability of the members is limited to £1, and it is governed by its Memorandum and Articles of Association.

BCM International NI is part of the wider BCM International network. Bible Centered Ministries is a global nondenominational ministry dedicated to Reaching Children and Developing Churches worldwide. BCM has more than 700 missionaries serving in 50 countries across five continents as well as Pacific and Caribbean islands.

BCM International NI is registered as a Charity with The Charity Commission for Northern Ireland (NIC 105856).

The directors who served during the year and up to the date of signature of the financial statements were: Mr G Connor

Miss J Reid Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour Mr A Shanks (Appointed 28 March 2022)

New directors are appointed by the members of the charity at the annual general meeting.

All directors are required to participate in training e.g. Good Governance course organised by NICVA. Directors are regularly updated on legislation that impacts upon the running of a charitable organisation e.g. recent changes in legislation introduced by the Charities Commission.

BCM International NI is managed by a voluntary board of directors who are responsible for the management of the charity. The board of directors comprises at least 10 directors who meet bi-monthly to oversee the management of the charity. The board of directors conduct regular reviews of the charity's strategic plan, with policies and procedures reviewed and updated on an ongoing basis.

The day to day management of Mullartown House is delegated to Mr Jason and Mrs Gemma Hill.

This report has been prepared in accordance with the provision applicable to companies entitled to the small companies exemption.

The directors' report was approved by the Board of Directors.

Mrs J Larmour

Director Dated: 18 September 2023

BCM INTERNATIONAL NI

INDEPENDENT EXAMINER'S REPORT

TO THE DIRECTORS OF BCM INTERNATIONAL NI

We report to the directors on our examination of the financial statements of BCM International NI (the charity) for the year ended 31 December 2022.

Responsibilities and basis of report

As the directors of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:

Basis of independent examiner's report

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

Our role is to state whether any material matters have come to our attention giving us cause to believe:

BCM INTERNATIONAL NI

INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF BCM INTERNATIONAL NI

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies.

We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.

GMcG Lisburn

Chartered Accountants

Century House 40 Crescent Business Park Lisburn BT28 2GN

Dated: 18 September 2023

BCM INTERNATIONAL NI

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income and endowments from:
Donations and
legacies
2
47,189
99,418
Charitable activities
3
150,508
-
Investments
4
281
-
Other income
5
15,503
-
Total income
213,481
99,418
Expenditure on:
Charitable activities
6
156,663
12,432
Net income for the year/
Net movement in funds
56,818
86,986
Fund balances at 1 January
2022
978,294
176,508
Fund balances at 31
December 2022
1,035,112
263,494		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
146,607
27,289
26,940
150,508
31,011
-
281
51
-
15,503
7,191
-
312,899
65,542
26,940
169,095
71,581
20,570
143,804
(6,039)
6,370
1,154,802
984,333
170,138
1,298,606
978,294
176,508		 Total
2021
£
54,229
31,011
51
7,191
Donations and
legacies
2
Charitable activities
3
Investments
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Net income for the year/
Net movement in funds
Fund balances at 1 January
2022
Fund balances at 31
December 2022
92,482
92,151
331
1,154,471
1,154,802

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BCM INTERNATIONAL NI

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
13
Unrestricted funds		 2022
£
£
1,083,297
12,835
216,000
228,835
(13,526)
215,309
1,298,606
263,494
1,035,112
1,298,606		 2021
£
£
1,092,411
6,021
63,365
69,386
(6,995)
62,391
1,154,802
176,508
978,294
1,154,802		 2021
£
£
1,092,411
6,021
63,365
69,386
(6,995)
62,391
1,154,802
176,508
978,294
1,154,802
1,154,802
176,508
978,294
1,154,802

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the directors on 18 September 2023 and signed on their behalf by

Mr K Parker Mrs A McGrath Director Director Company Registration No. NI639093

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

BCM International NI is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 41 Seymour Street, Lisburn, Co Antrim, BT27 4SY.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies (Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line Fixtures and fittings 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies (Continued)

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
47,189
99,418
Education Authority
Summer Programme
-
-
47,189
99,418		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
146,607
27,289
17,440
-
-
9,500
146,607
27,289
26,940		 Total
2021
£
44,729
9,500
54,229

3 Charitable activities

Weekend and other fees
Outside Group fees
Camp fees		 2022
£
9,709
66,768
74,031
150,508		 2021
£
5,038
2,150
23,823
31,011

4 Investments

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Bank interest receivable 281 51

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5 Other income

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Other income 1,048 1,473
Tuck shop income 4,205 2,180
T Shirt and DVD income 3,374 2,314
Rental income 6,876 1,224
15,503 7,191

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

6 Charitable activities

To advance and promote the Christian Faith:
Staff costs
Depreciation and impairment
Camp expenditure
Bubbles expenditure
Hello Life expenditure
Mullartown House kitchen expenditure
BCM Missionaries expenditure
Club expenses
Telephone
Insurance
Rates
Heat and light
Postage. stationary and printing
Repairs, maintenance and cleaning
Gifts
Sundry expenses
Bank charges
Legal and professional fees
Accountancy
Analysis by fund
Unrestricted funds
Restricted funds		 2022
£
17,345
14,610
62,842
-
4,372
412
3,183
3,903
1,139
5,198
3,145
17,693
3,609
18,099
7,266
3,826
598
415
1,440
169,095
169,095
156,663
12,432
169,095		 2021
£
12,312
14,403
21,981
190
2,572
3,622
1,320
2,221
967
4,829
1,436
5,845
2,526
13,241
2,250
616
330
380
1,110
92,151
92,151
71,581
20,570
92,151

7 Directors

None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

2022 2021
Number Number
1 1

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8 Employees (Continued)

Employment costs 2022 2021
£ £
Wages and salaries 17,345 12,312

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 January 2022
1,126,104
42,963
Additions
-
5,497
At 31 December 2022
1,126,104
48,460
Depreciation and impairment
At 1 January 2022
51,609
25,048
Depreciation charged in the year
9,921
4,689
At 31 December 2022
61,530
29,737
Carrying amount
At 31 December 2022
1,064,574
18,723
At 31 December 2021
1,074,496
17,915
Debtors
2022
Amounts falling due within one year:
£
Trade debtors
8,861
Other debtors
3,712
Prepayments and accrued income
262
12,835		 Total
£
1,169,067
5,497
1,174,564
76,657
14,610
91,267
1,083,297
1,092,411
2021
£
959
4,987
75
6,021

11 Debtors

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
185
5,775
3,427
4,139
13,526		 2021
£
185
2,410
2,122
2,278
6,995
Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Transfers
Balance at
Incoming
Resources
Balance at		 1 January 2021
resources
expended
1 January 2022
resources
expended
31 December		 2022 £
£
£
£
£
£
£
£		 Missionary Fund
886
2,560
(1,320)
-
2,126
3,664
(3,183)
2,607		 Deed and truth
640
-
-
-
640
-
-
640		 Mullartown Building Fund
156,928
8,228
(2,960)
-
162,196
-
(2,960)
159,236		 Candy Club Fund
208
50
-
-
258
50
-
308		 Dwelling place
500
-
-
(500)
-
-
-
-		 Mullartown House Kitchen
9,471
4,428
(5,054)
-
8,845
342
(1,557)
7,630		 Bubbles Fund
190
-
(190)
-
-
-
-
-		 Seymour Street Development Fund
1,315
-
(558)
500
1,257
-
(360)
897		 Hello Life
-
2,175
(989)
-
1,186
4,499
(4,372)
1,313		 Summer Programme Mini Camp
-
9,500
(9,500)
-
-
-
-
-		 Cottage
-
-
-
-
-
90,863
-
90,863		 170,138
26,941
(20,571)
-
176,508
99,418
(12,432)
263,494
13

Restricted funds (Continued) Restricted funds (Continued) Missionary Fund The Missionary Fund represents funds received for the benefit of the work of specific missionaries. Deed &Truth Deed & Truth seeks to support people with intellectual disabilities and their families by advocating for their meaningful inclusion in Churches. Deed & Truth seeks to support people with intellectual disabilities and their families by advocating for their meaningful inclusion in Churches. Mullartown Building Fund Represents specific donations received for the construction of a new sports hall development on the existing Mullartown site. Candy Club Fund Donations received in relation to hosting and facilitating a weekly bible club meeting. Dwelling Place Gifts received to serve the community around the BCM Centre, both practically and spiritually. Mullartown House Kitchen Improvement to the kitchen at Mullartown House. Bubbles Fund Discipleship group for teenage girls. Discipleship group for teenage girls. Seymour Street Development Fund Seymour Street Development Fund Improvements to outdoor area including existing outhouse at Seymour Street premises. Hello Life Team that contributes to community work and kids clubs in the area. Summer Programme Mini Camp Summer Programme Mini Camp Funding received from Education authority for mini camps to be held during summer 2021 at Mullartown House. Cottage Donation of £90,000 received in year to enable the charity to demolish the existing cottage and engage in the construction of a new purpose built cottage. Donation of £90,000 received in year to enable the charity to demolish the existing cottage and engage in the construction of a new purpose built cottage. Donation of £90,000 received in year to enable the charity to demolish the existing cottage and engage in the construction of a new purpose built cottage.
13

BCM INTERNATIONAL NI

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

14
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
December 2022 are
represented by:
Tangible assets
919,483
163,814
Current assets/(liabilities)
115,629
99,680
1,035,112
263,494		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
1,083,297
924,493
167,918
215,309
53,801
8,590
1,298,606
978,294
176,508		 Total
2021
£
1,092,411
62,391
1,154,802

15 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).